Sundown all around. Walking through the summer's end. Waves crash baby, don't look back. I won't walk away again. Oh, baby, anywhere you go, We are bound together. I begin, baby, where you end.
So the costs of moving to a investigational location should not be capitalized. That make sense as the move have not better the skilfulness of any asset to generate revenue. I would expense rotten the moving expenses.
Capitalization is used when an item is expected to be consumed over a long period of time. If a cost is capitalized, it is charged to expense over time through the use of amortization (for intangible assets) or depreciation (for tangible assets).